EXHIBIT 31d
CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO SECTION 302
OF THE SARBANES-OXLEY ACT OF 2002
I, E. E. Thiele, Chief Financial Officer of Rowan Companies, Inc., certify that:
1. | I have reviewed this amended annual report on Form 10-K/A of Rowan Companies, Inc.; and | |||
2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report. | |||
Date: April 1, 2005 | /s/ E. E. THIELE | |
E. E. Thiele | ||
Senior Vice President - Finance, | ||
Administration and Treasurer | ||
(Chief Financial Officer) |